INCOME TAX OFFICER(EXEMPTION),WARD -1(4),NEW DELHI, DELHI V. JYOTI SAMAJIK SEWA SANSTHA, DELHI

ITA 2569/DEL/2023

• Counselvise Citation: [2024] 101 COUNSELVISE.COM (IT) 6388 (ITAT-DELHI)
• Duration Of Justice: 9 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-06-2024
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 17-06-2024
• Assessment Year: 2018-2019
• Appeal Filed On: 11-09-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: PARUL SINGH
• Section: 10B

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI Before Dr. B. R. R. Kumar, Accountant Member, Sh. Anubhav Sharma, Judicial Member ITA No.2569/Del/2023 : Asstt. Year: 2018-19 Income Tax Officer(Exemption), Ward-1(4), New Delhi Vs Jyoti Samajik Sewa Sanstha, K-399/A, Gali No. 6C, Mahipalpur Extn., Delhi-110037 (APPELLANT) (RESPONDENT) PAN No. AAATJ3810F Assessee by : None Revenue by : Ms. Parul Singh, CIT-DR Date of Hearing: 18.06.2024 Date of Pronouncement: 21.06.2024 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The present appeal has been filed by the Revenue against the order of National Faceless Appeal Centre (NFAC), Delhi dated 18.07.2023. 2. On going through the record, we find that the ld. CIT(A) has allowed the appeal of the assessee in filing of Form 10B late by just one day. 3. After hearing the arguments of the ld. DR and also after considering the CBDT Circular No. 16/2022, in the wider interest of justice, we find no valid reason to interfere with the order of the ld. CIT(A). ITA No. 2569/Del/2023 Jyoti Samajik Sewa Sanstha 2 4. In the result, the appeal of the Revenue is dismissed. Order Pronounced in the Open Court on 21/06/2024. Sd/- Sd/- (Anubhav Sharma) (Dr. B. R. R. Kumar) Judicial Member Accountant Member Dated: 21/06/2024 *Subodh Kumar, Sr. PS* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR